Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 pounds of oysters in August. The companys flexible budget for August appears below:

Quilcene Oysteria
Flexible Budget
For the Month Ended August 31
Actual pounds (q)		7,900
Revenue ($4.25q)	$	33,575
Expenses:
Packing supplies ($0.25q)		1,975
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,200 + $0.30q)		4,570
Shipping ($0.75q)		5,925
Utilities ($1,260)		1,260
Other ($480 + $0.01q)		559
Total expense		17,489
Net operating income	$	16,086

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,900
Revenue	$	27,500
Expenses:
Packing supplies		2,145
Oyster bed maintenance		3,060
Wages and salaries		4,980
Shipping		5,655
Utilities		1,070
Other		1,179
Total expense		18,089
Net operating income	$	9,411

Required:

Calculate the companys revenue and spending variances for August. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)